5. Strategic Management Accounting e.g. Long Term Decision Making
   6. All Examiner’s Articles

3.5. Strategic Business Planning & Development

   1. Innovation
   2. Ethics
   3. Business Growth
   4. Marketing Strategy
   5. International Business
   6. Change Management

3.7. Strategic Financial Management

   1. Investment Appraisal : NPV/ APV/ FDI
   2. Interest Rate Risk, including collars
   3. The Acquisition Decision, including valuation of a Company or division using Free Cash Flow.